A. Within thirty days after the decision of the claimant agency upon ahearing pursuant to § 58.1-526 has become final, the debtor aggrieved therebymay secure judicial review thereof by commencing an action in the circuitcourt of the county or of the city, or if the city has no circuit court, thenin the circuit court of the county in which such city is geographicallylocated, in which the debtor resides or in which the principal office of theclaimant agency is geographically located. In such action against theclaimant agency for review of its decision, the claimant agency shall benamed a defendant in a petition for judicial review. This section shall notbe construed to confer jurisdiction on the circuit court to review questionsof federal income tax law when the claimant agency is the Internal RevenueService.
B. Such petition shall also state the grounds upon which review is sought andshall be served upon the head of the claimant agency or upon such person asthe claimant agency may designate. With its answer, the claimant agency shallcertify and file with the court all documents and papers and a transcript ofall testimony taken in the matter, together with its findings of fact anddecision therein. In any judicial proceedings under this article, thefindings of the claimant agency as to the facts shall be sustained ifsupported by the evidence. Such actions and the questions so certified shallbe heard in a summary manner at the earliest possible date. An appeal may betaken from the decision of such court to the Supreme Court in conformity withthe general law governing appeals in equity cases.
C. It shall not be necessary in any proceeding under this section to enterexceptions to the rulings of the claimant agency, and no bond shall berequired upon an appeal to any court.
D. Notwithstanding the other provisions of this section, if the claimantagency is otherwise subject to the Administrative Process Act (§ 2.2-4000 etseq.), appeals of such agency's decision as it relates to the debtor shall beheld in accordance with Article 5 (§ 2.2-4025 et seq.) of the AdministrativeProcess Act.
(Code 1950, § 58-19.14; 1981, c. 408; 1982, c. 621; 1984, c. 675; 1996, cc.363, 413, 573.)
A. Within thirty days after the decision of the claimant agency upon ahearing pursuant to § 58.1-526 has become final, the debtor aggrieved therebymay secure judicial review thereof by commencing an action in the circuitcourt of the county or of the city, or if the city has no circuit court, thenin the circuit court of the county in which such city is geographicallylocated, in which the debtor resides or in which the principal office of theclaimant agency is geographically located. In such action against theclaimant agency for review of its decision, the claimant agency shall benamed a defendant in a petition for judicial review. This section shall notbe construed to confer jurisdiction on the circuit court to review questionsof federal income tax law when the claimant agency is the Internal RevenueService.
B. Such petition shall also state the grounds upon which review is sought andshall be served upon the head of the claimant agency or upon such person asthe claimant agency may designate. With its answer, the claimant agency shallcertify and file with the court all documents and papers and a transcript ofall testimony taken in the matter, together with its findings of fact anddecision therein. In any judicial proceedings under this article, thefindings of the claimant agency as to the facts shall be sustained ifsupported by the evidence. Such actions and the questions so certified shallbe heard in a summary manner at the earliest possible date. An appeal may betaken from the decision of such court to the Supreme Court in conformity withthe general law governing appeals in equity cases.
C. It shall not be necessary in any proceeding under this section to enterexceptions to the rulings of the claimant agency, and no bond shall berequired upon an appeal to any court.
D. Notwithstanding the other provisions of this section, if the claimantagency is otherwise subject to the Administrative Process Act (§ 2.2-4000 etseq.), appeals of such agency's decision as it relates to the debtor shall beheld in accordance with Article 5 (§ 2.2-4025 et seq.) of the AdministrativeProcess Act.
(Code 1950, § 58-19.14; 1981, c. 408; 1982, c. 621; 1984, c. 675; 1996, cc.363, 413, 573.)
A. Within thirty days after the decision of the claimant agency upon ahearing pursuant to § 58.1-526 has become final, the debtor aggrieved therebymay secure judicial review thereof by commencing an action in the circuitcourt of the county or of the city, or if the city has no circuit court, thenin the circuit court of the county in which such city is geographicallylocated, in which the debtor resides or in which the principal office of theclaimant agency is geographically located. In such action against theclaimant agency for review of its decision, the claimant agency shall benamed a defendant in a petition for judicial review. This section shall notbe construed to confer jurisdiction on the circuit court to review questionsof federal income tax law when the claimant agency is the Internal RevenueService.
B. Such petition shall also state the grounds upon which review is sought andshall be served upon the head of the claimant agency or upon such person asthe claimant agency may designate. With its answer, the claimant agency shallcertify and file with the court all documents and papers and a transcript ofall testimony taken in the matter, together with its findings of fact anddecision therein. In any judicial proceedings under this article, thefindings of the claimant agency as to the facts shall be sustained ifsupported by the evidence. Such actions and the questions so certified shallbe heard in a summary manner at the earliest possible date. An appeal may betaken from the decision of such court to the Supreme Court in conformity withthe general law governing appeals in equity cases.
C. It shall not be necessary in any proceeding under this section to enterexceptions to the rulings of the claimant agency, and no bond shall berequired upon an appeal to any court.
D. Notwithstanding the other provisions of this section, if the claimantagency is otherwise subject to the Administrative Process Act (§ 2.2-4000 etseq.), appeals of such agency's decision as it relates to the debtor shall beheld in accordance with Article 5 (§ 2.2-4025 et seq.) of the AdministrativeProcess Act.
(Code 1950, § 58-19.14; 1981, c. 408; 1982, c. 621; 1984, c. 675; 1996, cc.363, 413, 573.)
